Because of poor credit controls, Haman Web Design has a high rate of bad debt. Before the year end adjustments on August 31, 2023, the company's allowance for doubtful accounts had a credit balance of $16,900. The year-end balance for the allowance for doubtful accounts will be based on the aging schedule shown below. Do not enter dollar signs or commas in the input boxes. a) Fill in the table to calculate the balance for the Allowance for Doubtful Accounts. Aging Category Bad Debt % Balance Estimated Bad Debt Less than 20 days 1% $253,000 2530 20-30 days 4% $101,000 4040 31-60 days 5% $66,000 3300 61-90 days 14% $26,000 3640 91-120 days 20% $29,000 5800 Over 120 days 41% $11,000 4510 Total $486,000 23820 b) Prepare the journal entry to record bad debt expense for the year. Account Title and Explanation Credit Date Debit Aug 311 Bad Debt Expense 6920 Allowance for Doubtful Accounts 6920 Record bod debt expense